ITAA 1997 s 8-1

Deductibility of accounting and legal fees

Boat as an office

Deduction for the cost of installing waste treatment system

Deductibility of damages paid for breach of employment contract - repayment of self education expense

Deductibility of Bond for Rental Premises

Legal expenses incurred to preserve a financing arrangement

Share farming expenses

Exception Provision: commercial debt forgiveness

Timing of deductions for prepaid interest expenditure where the payment includes an amount in advance and an amount in arrears

Deduction for Reinsurance Premiums

Timing of deductions for prepaid interest on money borrowed to acquire instalment warrants over stapled securities

Legal expenses: defending a writ served on a director of a trustee company.

Reimbursement of redundancy payments under contract for sale of a business

Deduction: legal expenses - landlord defending a damages claim in respect of injuries suffered by a third party on their rental property

Interest expense: Capital protected products without a separately identifiable put option entered into before 16 April 2003

Deductibility of payments to charitable institutions nominated by clients

Deductibility of outgoing on novation of hedge contracts

Deduction: Legal expenses incurred by a company director who did not receive any director's fees or share of profits

Deductibility of long service leave payments after sale of business

Deductibility and Assessability on consolidation of forward sales contracts